Commentary

V5.403 VAT appeals—the disputed VAT decision

Part V5 Compliance, enforcement and appeals

V5.403 VAT appeals—the disputed VAT decision

V5.403 VAT appeals—the disputed VAT decision

An appeal lies to a tribunal in respect of a decision made by HMRC1. Whilst VATA 1994, s 83(1) does not refer to 'decisions' (as did its precursor, VATA 1983, s 40(1)), but 'matters', it has nevertheless been held2 that a decision is a prerequisite of an appeal:

'The 1994 VAT Act is a consolidation Act and the presumption with such Acts is that no change in the law is intended: see for example Lord Diplock in Commissioners of Inland Revenue v Joiner[1975] STC 657 at 666g, h. The presumption must therefore be that, as with section 40(1) of the VAT Act 1983, a decision is a pre-requisite to an appeal. The presumption is confirmed by related provisions elsewhere in the 1994 Act. For example, section 84(3) refers to a decision. And the same section retains the provisions of subsection (10) which enable the tribunal to entertain an appeal against a 'decision' of the Commissioners even where that decision depends on a 'prior decision' of the Commissioners. Accordingly I interpret section 83 as requiring that there be a decision of the Commissioners as the necessary pre-requisite to our

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